Blockton Cahaba Coal Co. v. United States

BRYAN, Circuit Judge.

The Bloekton Cahaba Coal Company and the Little Cahaba Coal Company brought separate suits under the Tucker Act (24 Stat. 505) to recover an aggregate of $19,285.43, assessed and collected as an excess profit tax on income for the year 1917. That amount was paid under protest, and is over and above what was conceded to be due and paid. The two suits were consolidated, as both corporations were held in common ownership,, and were engaged in mining coal on different parts of the same property, and after trial before the District Judge were dismissed. An appeal was taken,…